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2018 (1) TMI 520 - AT - Central Excise100% EOU - Refund of CENVAT credit - Rejection on the ground that they have filed one common application for refund for the six-month period October, 2010 to March, 2011 instead of application for each calendar month in view of Clause 2(b) of N/N. 5/2006-CE-(NT)? - Held that: - the word ‘may’ in Clause 2(b) of the said notification is by way of giving an option to assessee to file refund claims on monthly basis. Being an EOU by way of facilitation, it does not put any embargo debarring the assessee for making a quarterly/half yearly/annually refund claim - appeal allowed - decided in favor of appellant.
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